| Issue |
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
|
|
|---|---|---|
| Article Number | 03004 | |
| Number of page(s) | 11 | |
| Section | Green Accounting in Sustainable Environment | |
| DOI | https://doi.org/10.1051/shsconf/202420103004 | |
| Published online | 08 November 2024 | |
Impact of Capital, Innovation, Financial Literacy, and Government Support on MSME Sustainability Post-COVID-19
Program Study of Accounting, Faculty of Economic and Business, University of Muhammadiyah Yogyakarta, Indonesia
* Corresponding author: rudy@umy.ac.id
This study aims to empirically analyze the effect of business capital, innovation, financial literacy, and government support on the sustainability of MSMEs post the COVID-19 pandemic. The sample in this study was 104 respondents, namely MSME players spread across Cilacap Regency. The method used in this research is purposive sampling. This study uses Contingency Theory by deriving four hypotheses which are tested using the SEM-PLS analysis tool through the SmartPLS v.4.0 application. The results of this study indicate that business capital has a positive effect on the sustainability of MSMEs, innovation has a positive effect on the sustainability of MSMEs, financial literacy has no positive effect on the sustainability of MSMEs, and government support has a positive effect on the sustainability of MSMEs.
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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